Description: This article gives an overview of the NAIC codification project, which describes procedures and methods for compiling statutory financial statements. A number of accounting principles included in codification are described.

Description: The SOA has completed its study of IFRS accounting impacts on popular U.S. products.

Description: At this session of the SOA 2004 Annual Meeting, the authors of a text on mergers and acquisitions each discuss their contribution to the book, which covers all aspects of an acquisition.

Description: This newsletter contains several articles: The Institute of Actuaries of Japan thanks the SOA Malaysia updates on RBC An update on the SOA international experience survey regulations changing in Bermuda, and An update from the Swedish Actuarial Society Aktuarieforeningen.

Description: Calls for volunteers to assist SOA with studying the impact of the IASB's issuance of its second of three pronouncements on how insurance contracts should be accounted for general accounting purposes.

Description: Slides from a panel discussion session at the Spring meeting of the Society of Actuaries held in San Antonio, Texas, June 14-15, 2004 Discussion of the basics of actuarial appraisals: Panelists discussed the reasons to perform an actuarial appraisal, the processes involved, issues that should be addressed and assumption development.

Description: Panelists give an assessment of the current term market, and then cover statutory, GAAP, and tax reserves. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: A pension actuary and a life actuary collaborate to express public pension liability and asset issues in terms and figures that an insurer would use

Description: This session at the 1998 Valuation Actuary Symposium looks at a variety of valuation issues including the Unified Valuation System, codification, the actuarial opinion and memorandum, and several annuity and life insurance reserving issues.

Description: 1998 SOA Spring Meeting, Maui. Panelists addressed recent, current, and proposed activity in the life insurance company financial reporting environment. Actuarial Guidelines 33, 34, and ZZZ were discussed as were equity-indexed products.